4212 Federal Register / Vol. 71, No.
16 / Wednesday, January 25, 2006 / Notices
opportunity to comment on proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995,
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning Form
8882, Credit for Employer-Provided
Child Care Facilities and Services.
DATES: Written comments should be
received on or before March 27, 2006 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Glenn Kirkland, Internal Revenue
Service, room 6512, 1111 Constitution
Avenue, NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to Larnice Mack at
Internal Revenue Service, room 6512,
1111 Constitution Avenue, NW.,
Washington, DC 20224, or at (202) 622–
3179, or through the Internet at
Larnice.Mack@irs.gov.
SUPPLEMENTARY INFORMATION: Title:
Credit for Employer-Provided Child
Care Facilities and Services.
OMB Number: 1545–1809.
Form Number: 5882.
Abstract: Qualified employers use
Form 8882 to request a credit for
employer-provided child care facilities
and services. Section 45F provides
credit based on costs incurred by an
employer in providing child care
facilities and resource and referral
services. The credit is 25% of the
qualified child care expenditures plus
10% of the qualified child care resource
and referral expenditures for the tax
year, up to a maximum credit of
$150,000 per tax year.
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other for-
profit organizations, and invididuals.
Estimated Number of Respondents:
666,666.
Estimated Time per Respondent: 8
hours, 14 minutes.
Estimated Total Annual Burden
Hours: 5,486,662.
The following paragraph applies to all
of the collections of information covered
by this notice:
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless the collection of information
displays a valid OMB control number.
wwhite on PROD1PC61 with NOTICES
Books or records relating to a collection
of information must be retained as long
as their contents may become material
in the administration of any internal
revenue law. Generally, tax returns and
VerDate Aug<31>2005 18:26 Jan 24, 2006 Jkt 208001
tax return information are confidential,
as required by 26 U.S.C. 6103.
Request for Comments: Comments
submitted in response to this notice will
be summarized and/or included in the
request for OMB approval. All
comments will become a matter of
public record. Comments are invited on:
(a) Whether the collection of
information is necessary for the proper
performance of the functions of the
agency, including whether the
information shall have practical utility;
(b) the accuracy of the agency’s estimate
of the burden of the collection of
information; (c) ways to enhance the
quality, utility, and clarity of the
information to be collected; (d) ways to
minimize the burden of the collection of
information on respondents, including
through the use of automated collection
techniques or other forms of information
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: January 17, 2006.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E6–869 Filed 1–24–06; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[FI–34–91]
Proposed Collection; Comment
Request for Regulation Project
AGENCY: Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
SUMMARY: The Department of the
Treasury, as part of its continuing effort
to reduce paperwork and respondent
burden, invites the general public and
other Federal agencies to take this
opportunity to comment on proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995,
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning an
existing final regulation, FI–34–91 (TD
8396), Conclusive Presumption of
Worthlessness of Debts Held by Banks
(§ 1.166–2).
DATES: Written comments should be
received on or before March 27, 2006 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Glenn Kirkland, Internal Revenue
PO 00000 Frm 00114 Fmt 4703 Sfmt 4703 E:\FR\FM\25JAN1.SGM
Service, room 6512, 1111 Constitution
Avenue, NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulations should be
directed to Larnice Mack at Internal
Revenue Service, room 6512, 1111
Constitution Avenue, NW., Washington,
DC 20224, or at (202) 622–3179, or
through the internet at
(Larnice.Mack@irs.gov).
SUPPLEMENTARY INFORMATION:
Title: Conclusive Presumption of
Worthlessness of Debts Held by Banks.
OMB Number: 1545–1254.
Regulation Project Number: FI–34–91.
Abstract: Section 1.166–2(d)(3) of this
regulation allows a bank to elect to
determine the worthlessness of debts by
using a method of accounting that
conforms worthlessness for tax purposes
to worthlessness for regulatory
purposes, and establish a conclusive
presumption of worthlessness. An
election under this regulation is treated
as a change in accounting method.
Current Actions: There is no change to
these existing regulations.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other for-
profit organizations.
Estimated Number of Respondents:
200.
Estimated Time per Respondent: 15
minutes.
Estimated Total Annual Burden
Hours: 50.
The following paragraph applies to all
of the collections of information covered
by this notice:
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless the collection of information
displays a valid OMB control number.
Books or records relating to a collection
of information must be retained as long
as their contents may become material
in the administration of any internal
revenue law. Generally, tax returns and
tax return information are confidential,
as required by 26 U.S.C. 6103.
Request for Comments: Comments
submitted in response to this notice will
be summarized and/or included in the
request for OMB approval. All
comments will become a matter of
public record. Comments are invited on:
(a) Whether the collection of
information is necessary for the proper
performance of the functions of the
agency, including whether the
information shall have practical utility;
(b) the accuracy of the agency’s estimate
of the burden of the collection of
information; (c) ways to enhance the
quality, utility, and clarity of the
25JAN1
 Federal Register / Vol. 71, No. 16 / Wednesday, January 25, 2006 / Notices
information to be collected; (d) ways to
minimize the burden of the collection of
information on respondents, including
through the use of automated collection
techniques or other forms of information
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: January 12, 2006.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E6–873 Filed 1–24–06; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice 2005–89
AGENCY: Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
SUMMARY: The Department of the
Treasury, as part of its continuing effort
to reduce paperwork and respondent
burden, invites the general public and
other Federal agencies to take this
opportunity to comment on proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995,
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning Notice
2005–89, Temporary Relief for Certain
REITs and Taxable REIT Subsidiaries
that Provide Accommodations to
Persons Affected by Hurricanes Katrina
and Rita.
DATES: Written comments should be
received on or before March 27, 2006 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Glenn Kirkland, Internal Revenue
Service, room 6512, 1111 Constitution
Avenue, NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulations should be
directed to Larnice Mack at Internal
Revenue Service, room 6512, 1111
Constitution Avenue, NW., Washington,
DC 20224, or at (202) 622–3179, or
through the internet at
(Larnice.Mack@irs.gov).
SUPPLEMENTARY INFORMATION:
Title: Temporary Relief for Certain
wwhite on PROD1PC61 with NOTICES
REITs and Taxable REIT Subsidiaries
that Provide Accommodations to
Persons Affected by Hurricanes Katrina
and Rita.
OMB Number: 1545–1977.
VerDate Aug<31>2005 18:26 Jan 24, 2006 Jkt 208001
Notice Number: Notice 2005–89.
Abstract: The Internal Revenue
Service will not treat a hotel, motel, or
other establishment that otherwise
satisfies the definition of a ‘‘lodging
facility’’ under section 856(d)(9) of the
Internal Revenue Code as other than a
‘‘lodging facility’’ if it is used to provide
temporary housing on a nontransient
basis to certain persons affected by
Hurricane Katrina or Hurricane Rita,
provided the recordkeeping
requirements of this Notice are satisfied.
Current Actions: There are no changes
being made to the notice at this time.
Type of Review: Extension of
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations.
Estimated Number of Respondents:
25.
Estimated Time per Respondent: 2
hours.
Estimated Total Annual Burden
Hours: 50.
The following paragraph applies to all
of the collections of information covered
by this notice:
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless the collection of information
displays a valid OMB control number.
Books or records relating to a collection
of information must be retained as long
as their contents may become material
in the administration of any internal
revenue law. Generally, tax returns and
tax return information are confidential,
as required by 26 U.S.C. 6103.
Request for Comments: Comments
submitted in response to this notice will
be summarized and/or included in the
request for OMB approval. All
comments will become a matter of
public record. Comments are invited on:
(a) Whether the collection of
information is necessary for the proper
performance of the functions of the
agency, including whether the
information shall have practical utility;
(b) the accuracy of the agency’s estimate
of the burden of the collection of
information; (c) ways to enhance the
quality, utility, and clarity of the
information to be collected; (d) ways to
minimize the burden of the collection of
information on respondents, including
through the use of automated collection
techniques or other forms of information
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
PO 00000 Frm 00115 Fmt 4703 Sfmt 4703 E:\FR\FM\25JAN1.SGM
4213
Approved: January 12, 2006.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E6–874 Filed 1–24–06; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 13751
AGENCY: Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
SUMMARY: The Department of the
Treasury, as part of its continuing effort
to reduce paperwork and respondent
burden, invites the general public and
other Federal agencies to take this
opportunity to comment on proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995,
Public Law 104–13(44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning Form
13751, Waiver of Right to Consistent
Agreement of Partnership Items and
Partnership-Level Determinations as to
Penalties, Additions to Tax, and
Additional Amounts.
DATES: Written comments should be
received on or before March 27, 2006 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Glenn Kirkland Internal Revenue
Service, room 6512, 1111 Constitution
Avenue, NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to Larnice Mack at
Internal Revenue Service, room 6512,
1111 Constitution Avenue, NW.,
Washington, DC 20224, or at (202) 622–
3179, or through the internet at
(Larnice.Mack@irs.gov).
SUPPLEMENTARY INFORMATION:
Title: Waiver of Right to Consistent
Agreement of Partnership Items and
Partnership-Level Determinations as to
Penalties, Additions to Tax, and
Additional Amounts.
OMB Number: 1545–1969.
Form Number: 13751.
Abstract: The information requested
on Form 13751 (as required under
Announcement 2005–80) will be used to
determine the eligibility for
participation in the settlement initiative
of taxpayers related through TEFRA
partnerships to ineligible applicants.
Such determinations will involve
25JAN1